The tariff classification of a duvet cover, pillow sham, flat sheets and pillowcase from India and China

N215128 May 18, 2012 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.31.9010; 6302.31.9020; 6302.31.9050; 6302.21.9020; 6304.92.0000 Mr. Shiv Shankaran Venus Group 25861 Wright Street Foothill Ranch, CA 92610 RE: The tariff classification of a duvet cover, pillow sham, flat sheets and pillowcase from India and China Dear Mr. Shankaran: In your letter dated April 19, 2012 you requested a classification ruling. You submitted five samples. Item # 1 is a duvet cover made from 100 percent cotton woven yarn dyed stripe fabric. The main panel on the face side is surrounded by a pieced 6-inch wide frame or flange made from a solid color cotton fabric. It has an interior flap closure on the open end. Item # 2 is a pillow sham made similar to the duvet cover except that the frame or flange is 4 inches wide and there is no interior flap. Item # 3 is a flat sheet made from 100 percent cotton woven yarn dyed stripe fabric. The top hem features a 6-inch wide cuffed or banded hem made from a solid color fabric. The sheet is hemmed on all four sides. Item # 4 is a pillowcase made from 100 percent cotton woven yarn dyed fabric. It has a 6- inch wide banded or cuffed hem at the open end made from a solid color fabric. Item # 5 is a flat sheet made from 100 percent cotton woven printed stripe fabric. The sheet has a 4-inch wide solid color printed self hem. The applicable subheading for Item # 4 (pillowcase) will be 6302.31.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped... pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. The applicable subheading for Item # 3 (dyed flat sheet) will be 6302.31.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… sheets. The duty rate will be 6.7 percent ad valorem. The applicable subheading for Item # 1 (duvet cover) will be 6302.31.9050, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: other: not napped… other. The duty rate will be 6.7 percent ad valorem. The applicable subheading for Item # 5 (printed flat sheet) will be 6302.21.9020, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of cotton: other: not napped… sheets. The rate of duty will be 6.7 percent ad valorem. The applicable subheading for Item # 2 (pillow sham) will be 6304.92.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division